Legal NIF
The NIF contains information about the legal form of the company or type of entity and the status of a foreign entity or permanent establishment of an entity not resident in Spain.
The declarant shall enter the appropriate data from among the following sections of form 036:
- Identification details
- Tax domicile and registered office (if different from tax domicile)
- Date of agreement of wills or incorporation
- Representatives
- List of founding partners
As a general rule, a copy of the public deed or authentic instrument of incorporation and of the articles of association or equivalent document, as well as certification of their registration, where appropriate, in a public register, must be provided.
It must include the following information:
- company name and anagram, if any
- legal form
- tax domicile and registered office
- coporate purpose
- closing date of the financial year
- planned share capital figure
- expected life of the entity
- intended start date of purchase of goods or services with the intention of using them in the business or profession
- public register in which, where applicable, the Entity must be registered.
- identification of the founding partners, with tax identification number, tax domicile and percentage of shareholding
- identification of administrators and/or representatives, with NIF
- covenants and conditions
- signature of partners, directors and/or representatives
No, the NIF will remain unchanged unless its legal form or nationality changes.
Yes, it can be requested as long as it is proven that the transformation deed has been submitted to the Commercial Registry and the registration has been left pending until the NIF assigned to the new entity is provided.
Yes, you can assign a provisional NIF to legal persons or entities in the process of being established.
Copy of a duly signed document in which the grantors express their agreement to the incorporation of the legal person or entity and, if applicable, a current certificate of non-coincidence of name from the Public Registry in which the entity's registration was mandatory.
The census declaration form 036 regardless of whether or not you are going to carry out activities.
Before making any delivery, purchase or importation of goods or services, receiving or making payments, or hiring personnel to carry out its activity.
Yes. In addition to requesting the assignment of the provisional NIF the list of partners, heirs, members or participants must be completed, indicating their participation and attribution quota in the event that said quotas do not match. If the partners, members or participants are not resident in Spain, their tax residence and the identification of their tax representative in Spain, if any, must be stated.
Yes. They must have their own NIF , whether they are Spanish partners or foreigners from the EU or non-EU, regardless of whether they are a taxpayer of Corporate Tax or an entity in attribution of income.
It is only necessary to include the data of its members or participants residing in Spain, identification, NIF , tax address and nationality of each of its members or participants, indicating their participation and attribution quota in case said quotas do not coincide.
Entities with legal personality must report them until they are registered in the corresponding registry and obtain the definitive NIF . However, entities without legal personality must report these changes, even if they have obtained a definitive NIF , except for communities of owners.
The person acting as a representative in the creation of the legal person or entity without personality.
A period of six months from its assignment, within which the necessary documentation must be provided to obtain the definitive NIF .
Yes, a census modification declaration, form 036, which will state, where applicable, all the modifications that have occurred with respect to the data initially declared for the assignment of the provisional NIF .
Within one month of registration in the relevant public register or of the execution of the public deeds or authentic instruments of incorporation and of the memorandum and articles of association or equivalent documents of incorporation.
The NIF assigned may be revoked.
Yes, you must request the assignment of a NIF of a Community of Property (letter E) through the census declaration of registration, form 036.
Yes, they must request the assignment of a NIF for Civil Companies ( NIF J) through the census declaration of registration, form 036, providing the private contract indicating the activity, the contribution made by each partner, percentage of participation, administration and representation system and causes of liquidation and dissolution.
It will depend exclusively on the manifestations contained in the agreement of wills, Civil Company if it is expressly manifested as such and has the will that its agreements are not kept secret between the parties, otherwise it will be a Community of goods.
Provided they have a commercial purpose.
When they carry out an economic activity of production, exchange or provision of services, unless they are engaged in agricultural, stockbreeding, forestry, mining or professional activities.
No. These entities are taxed as entities in attribution of income.
They must register with Social Security as self-employed and each partner must pay taxes separately in the IRPF .
Yes, you must request the assignment of a NIF of a community of owners under a horizontal property regime (letter H) through the census registration declaration, form 036.
No.
When it transfers its registered office outside Spanish territory and an international agreement with the country to which it moves does not allow it to maintain its Spanish nationality.
No, unless the transfer changes its legal personality or nationality under the terms of the international convention with the country to which it is being transferred.
When it transfers its registered office to Spanish territory and an international agreement does not allow it to maintain its nationality of origin.
Yes. You will be given a NIF “N” of a foreign entity as a non-resident using form 036.
Yes. In order to be valid and effective, they must be translated into Spanish, or into another official language in Spain, and be certified as authentic by diplomatic legalisation or by a Hague apostille.
No, as long as the seller already has a NIF VAT in another state of the European Union, which can be verified through VIES .
No, you have to register in the country of origin, in Spain you can register a branch, if applicable.
Yes. The promoter of the company for its subsequent transfer shall declare on form 036 his intention to set up the company for its subsequent sale.
Yes, you must submit a census modification declaration, form 036, requesting a definitive NIF with a provisional NIF , indicating the type of legal form that corresponds, and you will communicate the date of registration.
Changes to the tax domicile or registered office, details of representatives and members shall also be communicated, where appropriate.
The purchaser must file, within one month of the date of formalisation of the transfer, a census declaration of modification, form 036, to notify the change of legal form.
When changing from a company for sale to a public or private limited company, the declarant must:
- Change the tax domicile or registered office
- Modify the contact details of the representative
- Modify the details of the founding partners
- Communicate the details of the start of the activity
- Communicate data relating to the obligation of IS
- Communicate data relating to VAT regimes
The deeds of incorporation of the company, registered in the Public Register, must be provided again, stating the new partners or participants, the new registered office, and the representatives.
It will be submitted on printed paper generated exclusively through the use of the printing service developed for this purpose by the AEAT in its Electronic Office.
There is a special procedure for requesting the assignment of a tax number for entities (Form 036) without the need to carry out the procedure in person, through the Tax Agency's electronic register. For this purpose, the person submitting, who may be any person, must have an electronic certificate.
In any case, it is necessary to make an appointment on the Tax Agency portal or by calling 901200351 or 912901340.
To request a tax identification number for a legal person or entity, make an appointment with the NIF of the person who is going to request it.
A census declaration of modification, form 036, must be submitted, together with the pending documentation.
Through the Electronic Register of the State Tax Administration Agency. The taxpayer or, where applicable, the taxpayer, must access the Tax Agency's Electronic Headquarters to access the procedure for providing complementary documentation for Forms 036 and 037.